TERMIUM Plus®

The Government of Canada’s terminology and linguistic data bank.

NON-RESIDENT INVESTMENT FUND [1 record]

Filter results by subject field Alphabetical list of terms

Filter results by subject field

Alphabetical list of terms

Record 1 2000-02-04

English

Subject field(s)
  • Taxation
  • Investment
DEF

An investment trust or company established in places such as Bermuda, the Bahamas, the Channel Islands, where taxation is low or where other economic advantages are available.

OBS

Offshore investment fund. Source : Income Tax Act, S. 94.1(1).

French

Domaine(s)
  • Fiscalité
  • Investissements et placements
DEF

Fonds de placement (société ou fiducie) domicilié dans un pays offrant des avantages fiscaux aux investisseurs étrangers.

OBS

Fonds de placement non résidant. Source : Loi de l'impôt sur le revenu, art. 94.1(1).

Spanish

Campo(s) temático(s)
  • Sistema tributario
  • Inversiones
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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
A product of the Translation Bureau

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